2109.30
Accounts of fiduciaries.

(A)
Every executor and administrator shall render an account of the executor's and
administrator's administration at the time and in the manner prescribed in
section 2109.301 of the Revised Code.
Every guardian or conservator shall render an account of the ward's estate at
the time and in the manner prescribed in section
2109.302 of the Revised Code.
Every testamentary trustee and other fiduciary not subject to sections
2109.301 and
2109.302 of the Revised Code shall
render an account of the testamentary trustee's or other fiduciary's
administration at the time and in the manner prescribed in section
2109.303 of the Revised Code.

(B)
An account showing complete
administration before distribution of assets shall be designated "final
account." An account filed subsequent to the final account and showing
distribution of assets shall be designated "account of distribution." An
account showing complete administration and distribution of assets shall be
designated "final and distributive account."